Effect of Value Added Tax on the Growth of Small and Medium Scale Businesses in Uganda
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Date
2023-09-06
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Uganda Christian University
Abstract
This study is aimed at examining the effect of Value Added tax on the growth of small and medium scale businesses in Uganda. This dissertation in a broad spectrum consists of five chapters entailing an explanation of the topic of study. The content of all chapters is broadly explained as constructed from the theoretical and practical basis of the work done during the research period ended.
In chapter one, to achieve this purpose, specific objectives of the study were developed to: determine the effect of tax shifting, examine the effect of sold off VAT, determine the effect of input VAT and examine the effect of output VAT on the growth of small and medium scale businesses. The introduction, background of the topic and the problem statement are also explained.
In chapter two, the literature review shows how the topic of study relates to other researchers and how their objectives have been achieved in relation to the topic as well as if the recommendations stated have been analyzed or the identified problems solved.
The study was carried out using questionnaire and interview approaches as one of the methodologies for collecting data. A sample size of 100 was chosen and this had a 90% response and the collected data was analyzed using both qualitative and quantitative techniques like mean, standard deviation and regression analysis.
Furthermore, the collected data is presented using different tables and figures like charts that show the data quantitatively and description as qualitative. The collected data is analyzed using different techniques which are explained in this chapter and the corresponding findings. Findings show that there was a positive correlation between the objectives of Value Added Tax and the growth of small and medium scale businesses in Uganda.
Lastly, the summary of the topic under study is explained based on the specific objectives, discussions of the findings of the collected data, conclusions created based on the specific objectives of the study and the recommendations for further studies of the topic. More business owners should be sensitized about value added tax as this will ease the payment and collection of tax hence increase government revenue through taxation.
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This ia a dissertation